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随着社会经济的发展及市场变化的日益频繁,企业面临各种经营风险,其中应收账款风险影响日趋广泛,逐渐成为制约企业进步和发展的重要因素。目前我国企业正面临经济转型及经济发展新常态的新形势,为控制企业经营风险,应收账款问题也就更加值得我们深入研究和探讨。
With the development of society and economy and the increasingly frequent market changes, the enterprises are exposed to various operational risks. The impact of the accounts receivable risk is becoming more and more widespread, which gradually becomes an important factor restricting the progress and development of enterprises. At present, the enterprises in our country are facing a new situation of economic normalization and economic normalization. To control the business risks of enterprises, the issue of accounts receivable also deserves our further study and discussion.